Criteria for Domicile Explained
In upholding Surrogate Court’s determination decedent’s domicile was New York, the First Department explained the relevant criteria as follows: The Surrogate’s Court Procedure Act defines domicile as “[a] fixed, permanent and principal home to which a person wherever temporarily located always intends to return” (SCPA 103[15]). “The determination of an individual’s domicile is ordinarily based […]
